Government pensions seem like the easy one. The state would be getting the revenue from when they spend the money, so they could use it to adjust the amount of the pension ("cost of living adjustment") and it would be revenue-neutral.
But also, government pensions tend to be, shall we say, unreasonably generous, because they live in that sour spot between "the legislature doesn't have to pay for this in the current year's budget" and "the union negotiates reasonable-seeming rules it knows it can game against public officials who are in their pocket or DGAF" e.g. pension is based on compensation in the last year before retirement and overtime is "awarded" based on seniority, so that people put in 80 hours of overtime every week in their last year. And then we're back to, aren't those the people we want to be taxing anyway?
Are state government pensions worse? Folks live and work for a state that includes a pension, i.e. Illinois, then retire and move out of the state, no longer contributing to that state's economy, just drawing on it. Thoughts?
But also, government pensions tend to be, shall we say, unreasonably generous, because they live in that sour spot between "the legislature doesn't have to pay for this in the current year's budget" and "the union negotiates reasonable-seeming rules it knows it can game against public officials who are in their pocket or DGAF" e.g. pension is based on compensation in the last year before retirement and overtime is "awarded" based on seniority, so that people put in 80 hours of overtime every week in their last year. And then we're back to, aren't those the people we want to be taxing anyway?